(a) "Base jurisdiction" means the member jurisdiction where a
motor carrier is based for vehicle registration purposes and:

(1) Where the operational control and operational records of
the licensee's motor carriers are maintained or can be made
available; and

(2) Where some travel is accrued by motor carriers within the
fleet.

(b) "Fuel use tax" means a tax imposed on or measured by the
consumption of fuel in a motor carrier.

(c) "International fuel tax agreement" means the international
agreement for the collection and distribution of fuel use taxes
paid by motor carriers, developed under the auspices of the
national governors' association: Provided, That this term includes
amendments to the international fuel tax agreement.

(d) "International registration plan" means the interstate
agreement for the apportionment of vehicle registration fees paid
by motor carriers developed by the American association of motor
vehicle administrators.

(e) "Licensee" means a person who holds an uncanceled license
issued by a base jurisdiction in accordance with the international
fuel tax agreement.

(f) "Motor carrier":

(1) As used with respect to the international registration plan, has the meaning the term "apportionable vehicle" has under
that plan; and

(2) As used with respect to the international fuel tax
agreement, has the meaning the term "qualified motor vehicle" has
under that agreement.

(h) "Motor fuel use taxes imposed by this state" means the
aggregate amount of taxes, expressed in cents per gallon, imposed
by this state, under articles fourteen-a and fifteen-a of this
chapter, on motor fuel consumed in this state by a motor carrier.

(i) "State" means any of the forty-eight contiguous states and
the District of Columbia, and any other jurisdiction which imposes
a motor fuel use tax and is a member of the international fuel tax
agreement.